1 LIBRARY 1
1 NEW HAVEN j
j COLLEGE 1
j 300 Orange Avenue :
1 West Haven, Connecticut :
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., LIBRARY
UNIVERSITY OF NEW HAVEN
Volume Dates;
Items listed in
order bound in
vol.
Institution Name
Institution Subdivision
Name
Title of piece, or other Dates on
information Piece
Departments of Commerce
and Finance, Engineering
Preparatory, Evening
Item info.
1922/23-1929/30
Northeastern University, New Haven
Division, YMCA
School of Commerce and
Finance, Evening sessions
1922/23
1922/23-1929/30
Northeastern University, New Haven
Division, YMCA
Evening Engineering Institute
1922/23
1922/23-1929/30
Northeastern University, New Haven
Division, YMCA
School of Commerce and
Finance, Evening sessions
1924/25
1922/23-1929/30
Northeastern University, New Haven
Division, YMCA
School of Commerce and
Finance, Evening sessions
1925/26
1922/23-1929/30
New Haven Engineering School, YMCA
1925/27
1922/23-1929/30
New Haven Preparatory School, YMCA
1925/27
1922/23-1929/30
New Haven College, YMCA
Sessions
1926/27
1922/23-1929/30
New Haven College, YMCA
Department of Engineering,
Evening Sessions
1926/27
Copy 1
and 2
1922/23-1929/30
New Haven College, YMCA
New Haven Preparatory
School, Evening Sessions
1926/27
Copy 1
and 2
1922/23-1929/30
New Haven College, YMCA
New Haven Preparatory
School, Day & Evening
Schools
1927/28
1922/23-1929/30
New Haven College, YMCA
Business and Engineering
Guide to Business and
Engineering Education
1928/29
1922/23-1929/30
New Haven Preparatory School,
Haven College, YMCA
New
Evening School
1928/29
1922/23-1929/30
New Haven College, YMCA
Business and Engineering
Guide to Business and
Engineering Education
1929/30
1922/23-1929/30
New Haven College, YMCA
Evening Sessions
Tenth year
1929/30
1922/23-1929/30
New Haven Preparatory School,
YMCA
Evening School
1929/30
Digitized by tine Internet Arciiive
in 2010 witii funding from
Lyrasis IVIembers and Sloan Foundation
http://www.archive.org/details/northeasternun192223nort
— ^ ,
Northeastern University
NEW HAVEN DIVISION
School of
Commerce and Finance
1922-23
NEW HAVE.M CC
LIBRARY
EVENING SESSIONS
Young Men's Christian Association
52 Howe Street
New Haven, Connecticut
EGE
NORTHEASTERN UNIVERSITY
DAY SCHOOLS
School of Engineering
Four-year courses in Civil, Mechanical, Electrical, Chemical, and Ad-
ministrative Engineering, leading to the degrees of Bachelor of Civil, Mechan-
ical, Electrical, and Chemical Engineering. Conducted in co-operation with
engineering firms. Students earn while learning. Work conducted at Boston.
School of Business Administration
Four-year course in Business Administration leading to the degree of
Bachelor of Commercial Science. Students may specialize in Industrial
Management, Marketing, Finance, and Accounting. A two-year course
leading to the Certificate of Proficiency. Work conducted at Boston.
EVENING SCHOOLS
School of Law
Four-year course leading to the degree of Bachelor of Laws. Preparation
for Bar Examination and practice. High scholastic standards. A limited
number of mature special students admitted each year. Work conducted
at Boston, and in Divisions at Worcester, Springfield, and Providence.
School of Commerce and Finance
Four-year courses in Professional Accounting and Business Administration
leading to the degrees of Bachelor and Master of Commercial Science. Special
two-year courses for those desiring intensive specialization. Work conducted
at Boston, and in the Divisions and Branches at Worcester, Springfield,
Providence,' Bridgeport, New Haven, Lynn, Maiden, and Newton.
Evening Polytechnic School
Three-year courses in Civil, Mechanical, Electrical, Chemical, Structural,
Industrial, and Automotive Engineering leading to a diploma. Work con-
ducted at Boston, and in the Divisions at Worcester, Springfield, New Haven,
and Bridgeport. (The school in Worcester is known as the "Evening School
of Applied Science. ")
Northeastern Preparatory School
Courses in usual high school subjects leading to a diploma. Three
sixteen-week terms each year. It is possible for students to meet college-
entrance requirements in from three to five years. W^ork conducted at Boston
and in Divisions at Worcester, New Haven and Providence.
Vocational Institute
A diversified program of short intensive courses including all phases
of Automotive industry with special instruction for owners, salesmen, me-
chanics, and chauffeurs.
Department of University Extension
Home Study courses in co-operation with the United Y. M. C. A. Schools.
Classes organized and lectures conducted in cities and towns throughout New
England, and in co-operation with leading corporations and business concerns.
For further information concerning any of the above schools
Address
NORTHEASTERN UNIVERSITY
316 Huntington Avenue, Boston, Massachusetts
or 52 Howe St., New Haven, Conn.
Northeastern University
School of Commerce
and Finance
1922-23
EVENING SESSIONS
Northeastern University of the Boston Y. M. C. A. is incorporated
under the laws of Massachusetts and is located in Boston. Divisions
of the University are conducted in Worcester, Springfield, Bridgeport,
Providence and New Haven. Branches are conducted in Lynn,
Cambridge, Maiden and Newton.
CALENDAR
1922 September 11
September 11-15
September 25
October 12
November 20
November 30
December 23-
1923 January 1
(both dates inclusive)
February 1
February 22
March 1
April 19
May 30
June 17
June 20
Senior Class Lectures begin.
Examinations for Entrance, for Removal of
Conditions, and for Advanced Standing.
Other class lectures begin. Payment of the
first installment of tuition.
Columbus Day (classes omitted in Massachu-
setts and Connecticut).
Payment of second installment of tuition.
Thanksgiving Day (classes omitted).
Christmas Recess.
Payment of last installment of tuition.
Washington's Birthday (classes omitted).
Candidates for degrees must file application.
Patriot's Day (classes omitted in Massachu-
setts).
Memorial Day.
Baccalaureate Sermon (Boston).
Commencement Exercises (Boston).
NORTHEASTERN UNIVERSITY
Board of Governors
Albert Harmon Curtis, Chairman
Galen David Light, Secretary
WiLMAN Edward Adams Arthur Stoddard Johnson
William Converse Chick Ernest Lovering
Walton Lee Crocker William Everett Macurda
Robert Gray Dodge Frank Palmer Speare
Francis Robert Carnegie Steele
Corporation of School of Commerce and Finance
Arthur Stoddard Johnson, President
Francis Robert Carnegie Steele, F.C.A., C.P.A., Vice-President
Lewis Abbott Crossett, Treasurer
Galen David Light, Secretary
WiLMAN Edward Adams
George Lester Bishop, C.P.A.
William Converse Chick
Russell Sturges Codman
Morgan Lucius Cooley, C.P.A
Albert Harmon Curtis
Arthur Stone Dewing
Robert Douglas, C.P.A.
Franklin Wile Ganse
William Sumner Kemp
George Cabot Lee
Henry Gardner Lord
William Everett Macurda
Joseph Edward Masters, C.P.A.
Walter Bemis Mossman
Silas Peirce
Sarin Pond Sanger
George Sumner Smith
Frank Palmer Speare
NORTHEASTERN UNIVERSITY
Officers
Frank Palmer Speare, LL.B., M.H.
President
Galen David Light, A.B.
General Assistant to the President and Secretary of the College
The Executive Council
Frank Palmer Speare, LL.B., M.H.
President
Galen David Light, A.B.
Secretary
Carl Stephens Ell, S.B., M.S.
Dean of the School of Engineering and the Evening Polytechnic School
Everett Avery Churchill, A.B., Ed.M.
Assistant to the President and Dean of the School of Law
Fred Miller, B.S., B.Litt. (Oxon)
Dean of the School of Commerce and Finance
Carl David Smith, B.H.
Regional Director and Director of University Extension
Ira Arthur Flinner, A.M.
Superintendent of Secondary Schools
Fred Colfax Smith, A.B., B.S.
Director Vocational Institute
Cotntnittee on Admission
Everett A. Churchill, Chairman
Committee on Curriculums
Carl S. Ell, Chairman
Committee on Commencement
Galen D. Light, Chairman
Committee on Catalogues
Carl D. Smith, Chairman
(The President and Secretary of the University are ex-officio members of all
committees.)
The School of Commerce and Finance
General Officers of Administration
Frank Palmer Speare, M.H., LL.B., President
Everett Avery Churchill, A.B., Ed.M., Assistant to the President
Fred Miller, B.S., B.Litt. (Oxon), Dean
Carl David Smith, B.H., Regional Director
Turner Flowers Garner, A.B., Registrar
BOSTON
Local Officers of Administration
Fred Miller, B.S., B.Litt. (Oxon), Dean
George L. Hoffacker, B.C.S., Associate Dean
Turner Flowers Garner, A.B., Registrar
Staff of Instruction
Philip Francis Clapp, B.C.S., C.P.A., Cost Accounting and Advanced Account-
ing Problems
Ernest Henry Griswold, B.S., C.P.A., Auditing
Raymond Delmar Willard, B.C.S., C.P.A., System Building
Dana Scott Sylvester, LL.B., B.C.S., Business Law
George L. Hoffacker, B.C.S., Partnership and Corporation Accounting
Charles Albert Cederberg, Partnership and Corporation Accounting
Alfred Jackson Thompson, Elements of Accounting
Arthur Francis O'Malley, A.M., Elements of Accounting
Robert Bruce, M.C.S., Elements of Accounting
Turner Flowers Garner, A.B., Business English
John Kermott Allen, Advertising
Matthew Porosky, B.S., Factory Administration
Merrill White Osgood, Office Organization
Harold Andrews Thurlow, Salesmanship
John Victor Day, Credits and Collections
William Jacob Sands, A.M., Business English
Erwin Haskell Schell, B.S., Business Administration
Floyd Elmer Armstrong, M.A., Economics and Finance
Chester Chandler Steadman, LL.B., Business Law
Gorton James, A.B., S.B., Mathematics of Accounting
Fred Miller, B.S., B.Litt. (Oxon), Business Administration
Wesley Lee Paul, A.B., M.B.A., Retailing
Irving Lawrence Shaw, State Income Tax
Frederick Hill, State Franchise Tax
Henry Nathaniel Andrews, Federal Income Tax
WORCESTER
Local Officers of Administration
Herbert Parker Lansdale, Jr., A.M., Director
Charles Edwin Hutchins, LL.B., Associate Dean
Barbara Law Miner, A.B., Registrar
Staff of Instruction
Stanley Gilman Barker, A.B., LL.B., Law
Frederick Eugene Barth, Office Organization
Harry Nelson Brown, Salesmanship
William Gladstone Crommett, Business English
Harold Luther Fenner, A.B., Corporation Finance, Mathematics of Ac-
counting
James Arthur Hurley, Credits and Collections, (Manufacturing Credit)
Charles Edwin Hutchins, LL.B., Business Law
Charles Henry Jordan, B.C.S., B.S., A.M., Advanced Accounting Problems
Clyde Linfield Newell, Accounting
Henry Charles Oberist, System Building
Charles William Parks, B.C.S., Credits and Collections (Banking)
Floyd Abner Ramsdell, A.B., Salesmanship
George Gordon Sampson, A.M., Economics
Harold Oliver Smith, B.C.S., Accounting, Auditing
Frederick Henry Snyder, Accounting
Ralph Wesley Watson, B.C.S., C.P.A., Cost Accounting
James Wilson, Credits and Collections (Retail)
Benjamin LeRoy Woodbury, Advertising
SPRINGFIELD
Local Officers of Administration
John Doane Churchill, A.B., Director
Guy Dolphus Miller, A.B., C.P.A., Associate Dean
Mildred Anna King, Registrar
Staff of Instruction
Luther Anderson, B.A., M.A., Ph.D., Economics and Finance
Frank Auchter, LL.B., Business Law
William Roberts Carlton, Elements of Accounting
James Walter Crook, A.B., A.M., Ph.D., Economics and Finance
Joseph Gushing, B.S., C.P.A., Accounting
Donald Walter Davis, A.B., Advertising
George Ellsworth Dawson, A.B., Ph.D., Business Psychology
Jo5EPH Franklin Holt, Factory Organization
William Ward Johnston, M.C.S., C.P.A., Accounting
Harry Harris King, B.S., C.P.A., Accounting
Stanley Livingstone Metcalf, Salesmanship
Guy Dolphus Miller, A.B., C.P.A., Fundamentalsof Business Administration
Harry Haynes Peirce, B.A., Business Mathematics
Horace Jacobs Rice, B.S., LL.B., Business Law
Hamilton Torrey, B.S., Business English
Gilbert Creighton Walker, A.B., Accounting
BRIDGEPORT
Local Officers of Administration
Paul James Cook, A.B., Director
George Washington Meder, B.C.S., C.P.A. Associate Dean
Staff of Instruction
William Roderick Breetz, B.C. S., Cost Accounting
Sydney Fisher, E.E., Office Organization
Lewis Benton Matthias, B.S., B.C.S., Accounting and Economics
George Washington Meder, B.C.S., C.P.A., Accounting
John Joseph O'Rourke, Salesmanship
Francis Thurston Pendleton, B.A., Accounting
Bernard Phinias Saltman, LL.B., Business Law and Finance
Harold Merwin Sturges, A.B., Business English
PROVIDENCE
Local Officers of Administration
Frederic William Ummer, Director
Erwin Braun, Assistant Director
Staff of Instruction
Edmund Kingsley Arnold, A.B., Modern Sales Practice.
Charles Elmer Barba, M.E., Industrial Analysis
William Snowball Bell, M.C.A., Partnership and Corporation Accounting
Mandell Morton Bober, A.B., A.AL, Fundamentals of Business Administra-
tion, Corporation Finance
Ralph Rambo Bradley, B.C.S., System Building, Auditing
Luther Franklin Cobb, Credits and Collections
Claus Emanuel Ekstrom, A.B., A.M., Business Psychology
Claude Ferguson, LL.B., Elements of Accounting
SiGMUND Walter Fischer, Jr., A.B., LL.B., Business Law
John Cortland Knowles, A.B., Business Law
AIaurice Joseph Lacey, A.M., Business English
George Thomas Lamon, Advertising
William Franklin Odom, B.S., M.S., Fundamentals of Business Administration
Matthew Porosky, B.S., Factory Administration
Charles Peck Sisson, A.B., LL.B., Business Law
Elmer Hicks Smith, Salesmanship
Joseph Sherwood Snow, B.C.S., Advanced Accounting Problems, Cost
Accounting
NEW HAVEN
Local Officers of Administration
John Andre Brodhead, M.E., Director
Earl Adolphus Saliers, M.A., Ph.D., Associate Dean
Staff of Instruction
Earl Adolphus Saliers, M.A., Ph.D., Elements of Accounting
Rolfe Andrews Weston, B.A., C.P.A., Partnership and Corporation Account-
ing
Herbert Frank Seward, Ph.B., C.P.A., Advanced Accounting Problems
William Jordan, B.C.S., Mathematics of Accounting
Fred George Sims, B.C.S., System Building
James Paul Foster, A.B., M.B.A., Salesmanship and Business Letters and
Reports
Arthur Woodburne Chambers, LL.B., Business Law
Edgar Stevenson Furniss, B.A., Ph.D., Fundamentals of Business Administra-
tion
NORTHEASTERN UNIVERSITY
Historical Sketch
npHE INCORPORATION of Northeastern University of the
-*- Boston Young Men's Christian Association in March, 1916,
marked the culmination of a notable development. The University
is not a new institution, but a realization of an ideal carefully
worked out and persistently followed for a period of many years.
The Boston Young Men's Christian Association, established in
1851, had as one of its first lines of endeavor evening classes for
young men.
It was not, however, until 1896 that the evening school system
was placed upon a permanent basis with expert supervision. As
courses were being offered in increasingly large numbers, it became
evident that a more complete organization should be effected, with
the result that the courses were grouped as separate schools, such
additional courses being offered as would complete the curricula of
the several schools.
The School of Law, established 1898, was incorporated in 1904
with degree granting power. The School of Commerce and
Finance, founded in 1907, was incorporated in 1911, and was given
the right by the State to grant the Bachelor and Master of Com-
mercial Science degrees. The School of Engineering was opened in
1909, and received in 1920 the right to grant the following degrees:
Bachelor of Chemical Engineering, Bachelor of Mechanical En-
gineering, Bachelor of Electrical Engineering, and Bachelor of Civil
Engineering. Affiliated with the University are the Evening
Polytechnic School, the Huntington School for Boys and the
Northeastern Preparatory School. Divisions of the University
have been established at Worcester, Springfield, Bridgeport, New
Haven, and Providence.
To more closely co-ordinate the work of the Divisions and
Branches throughout New England with the work at Boston, a
Regional Committee was organized May 5, 1920, for the purpose of
"promoting, financing, supervising, and developing Divisions and
Branches of Northeastern University." This committee is
organized so as to insure the most effective and uniform service to
all.
The School of Commerce and Finance
From the period of its foundation in 1907 until its incorporation
in 1911 the work of the School of Commerce and Finance passed
from a series of unrelated short term evening courses into a care-
fully planned program of instruction.
The first class graduated in 1914. Since that time, 376 students
have received the degree of Bachelor of Commercial Science, and
15 men, the Master of Commercial Science.
Up to 1921, the School laid special emphasis upon the curriculum
in Professional Accounting. During this period, sixty-five of the
graduates passed the examination for Certified Public Accountant.
(C.P.A.)
In 1921 the regular four year curriculum leading to the degree of
Bachelor of Commercial Science in Business Administration was
strengthened. This curriculum was planned to give men the basic
general training in the fundamentals of business and to develop them
in some particular phase of specialization.
Admission of Women
Women were first admitted to the School of Commerce and
Finance at the Worcester Division in 1918. They will, therefore,
receive the degree for the first time in Worcester this year, 1922.
The Division of Springfield admitted them in 1920. Beginning
September, 1922, a limited number of women will be admitted as
candidates for the degree at Boston, at all Divisions, except Provi-
dence and New Haven and at all Branches.
Divisions
Divisions of the School of Commerce and Finance are located
at Worcester, Springfield, Providence, New Haven and Bridgeport.
Four-year curriculums are being offered in all these cities except
New Haven, where three years' work is being given. The fourth
year will be offered in 1923-24.
10
The standard of the work required in the Divisions is identical
with that in Boston. In some cases it is necessary to vary the
elective courses in the various cities depending upon the local needs
of the community. The admission requirements, content of
courses, requirements for attendance, scholastic attainment and
graduation are the same in all cases.
Branches
Branches of the School are located at Lynn, Cambridge, Newton
and Maiden. In each of these places only the first year will be
offered during 1922-23. In no case will more than two years' work
be given in any Branch. Then the student transfers his work to
Boston where he completes the upper years. In most cases the
faculty of the Branches is identical with the faculty in Boston.
The Branches maintain a very close relationship to the School in
Boston, so that the transition of the student from the Branch is
made with the least possible difficulty.
The Organization of the School
The school is an evening school of collegiate standards, built
around:
1. A carefully co-ordinated and correlated course of study,
which gives the student sound training in the basic principles
of business.
2. The development of fields of specialization, which meet
local needs.
3. A combination of practical experience and of scientific
training in business.
4. A faculty of specialists.
5. High ethical standards.
The School of Commerce and Finance of Northeastern University
is non-proprietary in character, devoting its energies to building up
the best possible type of evening business school for ambitious and
worthy men. The school aims at service, and on this alone, it
owes its existence as a successful institution.
11
The school offers training to those who desire to become profes-
sional accountants and business men. It also prepares men for
educational work. Although they have received a broad cultural
training in college, they find that they require scientific training in
business principles in order to advance in their professions. The
school affords an excellent opportunity for these men to combine
business experience with scientific training.
Method of Instruction
Business problems are presented to the class for discussion.
The instructor then sums up the conclusions. In this way, the
students are given a practical application of the principles involved.
The instructor ties up each new subject with what has gone before,
so that the students get the proper and logical sequence. In most
courses, text or problem books are assigned for outside work.
Original problems are also assigned. Each student prepares a
solution of such problems and presents them for criticism.
The students are trained in the writing and presentation of
reports. The form and structure, as well as the content of these
reports, are critically examined by the instructor and returned to
the students.
The Faculty
The faculty of the School of Commerce and Finance is composed
of men with practical business experience, who are also successful
instructors. These men have continually built up the prestige of
the School through their ability and standing in their respective
professions. To them, the success of the School may be attributed.
The Student Body
The student body is drawn mostly from business and professional
men, although almost every vocation is represented.
During the year 1921-22, the distribution of students by ages was
as follows:
Under twenty years 12%
Twenty to twenty-four years 50%
Twenty-five to twenty-nine years 23%
Over thirty years 15%
12
This shows that a very large percentage of the men are relatively
mature. Besides, they have considerable business experience and
many of them are holding important executive positions.
On the whole, the student body may be divided into two groups:
First, those who have recently graduated from high school but
who do not have the means to afford a day school training. They
are willing to sacrifice their pleasure for four years because they are
ambitious to make their mark in the business world.
Second, those who entered business without a desire to continue
their education, but who have found that a scientific training in
business will fit them for advancement in their profession. Among
this group are to be found executives, heads of departments, college
graduates, and others.
The Employment Bureau
The school maintains an Employment Bureau, which keeps
graduates and under-graduates in contact with openings in business.
A study is made of the nature of the position and a student is
selected who will fill that position competently.
As soon as the Employment Bureau is informed of a vacancy,
graduates or under-graduates, who are competent to fill the position,
are notified. If they are not interested in the position, they report
back to the Employment Bureau. If they are interested, and have
an interview, they report whether or not they have received the
position. If they do not take or receive the position, they inform
the Employment Bureau of their findings. In this way, the
Employment Bureau is able to check up on the position and the
location of its men.
13
Admission Requirements
1. Regular Students
A candidate for the B. C. S. degree must meet one of the following
admission requirements:
a. He must be a graduate of an approved high school or school
of equal grade.
b. He must have completed satisfactorily fifteen units of work
in an approved high school or school of equal grade.
C. If over twenty-three years of age, he may be admitted:
1. If he has demonstrated his ability by business experience
in responsible positions, and
2. Passes satisfactorily the Thorndike test in general
intelligence for admission to professional schools, and
3. Passes a satisfactory examination in commercial arith-
metic.
Note: A student seeking admission as a regular student under rule c. must
take the necessary examinations and meet the other admission require-
ments as outlined in this rule at the time of admission to the school; the
examinations being taken at such times and under such rules as may be
decided upon by the committee on admission.
d. A student who has been admitted to the school as a special
student, not a candidate for the B.C.S. degree (see par. 2
below), and who is pursuing a regular four year curriculum
in the school, may later be reclassified as a regular student:
provided, at the time of reclassification, he shall have qual-
ified so far as meeting either a or b of the above admission
requirements.
A special student who is not taking a regular curriculum, but
who is pursuing only a limited number of special courses in
the school may, if he desires to transfer to a regular curricu-
lum as a candidate for the degree, qualify under a, b, or C of
the above admission requirements. If he has previously
sought admission under C, and failed, he is permitted to
qualify only under a or b. In order to make up the work
14
required for admission to candidacy for the degree, a student
must present evidence of sufficient secondary school work to
meet the admission requirements, or he may take additional
courses in the school, subject to the approval of the Com-
mittee on Admission — each semester of additional work
satisfactorily completed counting as one unit toward
admission credit. Not more than six units may be made up
in this manner.
2. Special Students
A limited number of students who do not meet the above admis-
sion requirements, may be admitted to the school as special students,
not candidates for the B.C.S. degree, at the discretion of the
Dean and the Committee on Admission. Such students must
furnish satisfactory evidence of maturity and of ability to pursue
the work of the school. These students may, subject to the
approval of the Dean and the Committee on Admission take any of
the regular curriculums or such courses or combination of courses
as may be desired.
Advanced Standing
Students who have pursued regular courses of instruction in a
school of commerce and finance of a recognized college or university,
may receive advanced standing, not exceeding three years' credit,
by presenting a certificate showing the work completed.
Students, who pass an examination in elementary accounting,
may be excused from the Elements of Accounting. This examina-
tion presupposes three years' training in bookkeeping in a com-
mercial high school or its equivalent. Students, who desire to take
the examination, should make an application on a form provided
by the School, and submit such credentials as the Dean and Com-
mittee on Admission may require.
Registration
Early registration at the Office of the School is advisable because
after the application blanks have been filed in the Office of the
School of Commerce and Finance, the credentials must be verified
and acted upon before the student's status can be determined.
This necessarily requires considerable time.
15
Fees
FULL COURSE
Application Fee. Payable on initial application S5.00
Yearly Tuition Fee (including limited Y. M. C. A.
membership) 100.00
This fee is payable as follows:
September 25 35.00
November 20 35.00
February 1 30. 00
SINGLE SUBJECTS
(Fees include a limited Y. M. C. A. membership)
Elements of Accounting 60.00
Partnership and Corporation Accounting 75.00
Advanced Accounting Problems 45.00
System Building 45.00
Cost Accounting 45.00
Auditing 45.00
Other two-semester subjects 42.00
One-semester subjects 22.00
EXAMINATIONS
Intelligence Tests for Admission 2.00
Examinations to Remove Conditions 2.00
GRADUATION
Graduation Fee 10.00
16
Withdrawals and Refunds
Students who are forced to withdraw from the School are re-
quested to notify the school office in writing to the effect that they
are withdrawing and giving their reasons for doing so. This
notification should be given promptly.
As the University assumes the obligation of carrying the student
throughout the year when the student registers, and as the Univer-
sity provides the instruction and accommodations on a yearly basis,
the Executive Council of the University has ruled as follows:
A. Applications for refunds must be presented within sixty days
after withdrawal from the School.
B. Credits and refunds will be granted only as stated below:
1. The unused portion of the tuition paid by the applicant
may be placed in suspense and used at some future time
to apply upon the tuition of any school in Northeastern
University. This is done provided the reasons set forth
in the application meet the approval of the Committee on
Refunds, and on the further condition that the credit be
used within two years.
2. Cash refunds may be granted only in cases where students
are compelled to withdraw on account of personal illness.
The application must be accompanied by a satisfactory
certificate from the physician.
In the event of withdrawal after initial application for admission
has been filed no refund Is made of the five dollar application fee.
Requirements for Degrees
Candidates for graduation should file their applications in the
School Office not later than the first of March in the year in which
they plan to receive the degree.
The Bachelor of Commercial Science Degree
1. Candidates for the degree of Bachelor of Commercial Science
must complete all the term work In twenty-four semester
courses with a grade of at least 60%.
17
2. They must pass the final examinations in these courses with
a grade of at least 60% (D) and attend 75% of the lectures
in each course; or pass their final examinations with a grade of
70% (C) and attend between 50 and 75% of the lectures.
(See attendance requirements).
The Master of Commercial Science Degree
Candidates for the degree of Master of Commercial Science must
fulfill the following requirements:
1. (a) Graduates of schools of commerce and finance of
recognized colleges and universities must complete twelve
semester courses with a grade of 85% (B).
(b) Graduates of colleges of liberal arts and scientific
schools must complete eighteen semester courses with a
grade of 85% (B). The Elements of Accounting, Marketing,
Business Finance, Commercial Law, Business Statistics, and
Factory Administration are required and give a total of
twelve semester courses. The remaining six semester
courses may be taken in some field of specialization.
2. They must carry on research and present the result in thesis
form. The thesis must be satisfactory to a Board of
Examiners appointed by the Dean.
3. They must pass an oral examination in their special field of
research.
Graduation with Honors
Students who desire to compete for honors must complete their
work in four academic years. Those who complete all the required
work with an average of 80% will be graduated with honor. Those
who complete all the required work with an average of 90% will be
graduated with highest honor.
The Certificate of Proficiency
The Certificate of Proficiency will be granted to those who have
completed one of the two year curriculums.
18
Curriculum Requirements
The School maintains two curriculums, which meet two different
needs. The Professional Accountancy curriculum demands in-
tensive specialization throughout the four years on the part of the
student. The Business Administration curriculum, on the other
hand, aims to prepare men for business in general. The student is
required to master the fundamental principles of business adminis-
tration and acquire the technique of some special field of business.
All first year students taking a regular course are required to
study the same subjects, as follows:
Semester Courses*
Elements of Accounting (101-2) 3
Fundamentals of Business Administration (151-2) 2
Business English (135) 1
Total 6 Semester Courses
After the first year, the student will elect either Professional
Accounting or Business Administration.
Professional Accounting
This curriculum is intended to prepare students to enter the
accounting profession. It offers thorough preparation for those
who desire to pass the examinations, given by the American Institute
of Accountants, for Certified Public Accountant. Between 1915
and 1921, sixty-five of the graduates of the School received the
C. P. A. Degree. Today, many of them are leaders in the account-
ing profession.
While intended to prepare for professional accounting, this
curriculum does not limit itself to training students to handle
technical accounting terms, methods and records. Sufficient
economic and legal background is worked into the course to enable
the student to analyze business conditions. Many of the graduates
of this School, who have taken the curriculum in Professional
Accounting, have not entered the public accounting field, but are
today engaged in commercial and industrial accounting. The
curriculum in Business Administration may be adapted for special-
ization in commercial and industrial accounting by putting greater
emphasis upon the analysis and interpretation of the economic
principles underlying business enterprise.
Having completed the first year's work, as described above, the
the student must take the following required subjects during the
second, third and fourth years:
*For definition see page 30.
19
REQUIRED SUBJECTS Semester Courses*
Advanced Accounting Problems (301-2) 2
Auditing (403-4) 2
Contract and Agency Law (211) 1
Cost Accounting (401-2) 2
Mathematics of Accounting (406) 1
Partnership and Corporation Accounting (201-2) 4
Partnership and Corporation Law (212) 1
Sales, Negotiable Instruments, etc., Law (312) 1
System Building (303-4) 2
Total 16 Semester Courses
ELECTIVE SUBJECTS Semester Courses*
(Elect two)
Corporation Finance (432) 1
Factory Administration (449) 1
Income Taxes (405) 1
Office Organization (440) 1
Business Administration
This curriculum is planned to give those who want to become
business executives the necessary general training in business
administration and the specialization in whatever fields they may
elect. Certain courses are required. Others may be elected ac-
cording to the type of training desired.
Not only does the student need a general training in the funda-
mentals of business, but he should select a field for specialization
which should follow a definite and logical plan so that he may get a
well-balanced training in the field of his choice. If a student desires
to specialize in Retailing, obviously he should also have training in
Credits, Business Letters and Reports, Business Psychology,
Advertising, and Salesmanship. This example illustrates how
related courses are built into a curriculum to give the student a
specialized training in his particular field.
Having completed the first year's work, as described on page 19,
the student must take the following required subjects during the
second, third and fourth years:
REQUIRED SUBJECTS Semester Courses*
Business Finance (253) 1
Business Statistics (451-2) 2
Contracts and Agency Law (211) 1
Factory Administration (449-50) 2
Marketing (231-2) 2
Office Organization (340) 1
Partnership and Corporation Law (212) 1
Total 10 Semester Courses
A description of these courses will be found on pages 23-29.
*For definition see page 30
20
ELECTIVE SUBJECTS Semester Courses*
Elect 8 Semester Courses from the following:)
Advertising (447) 1
Business Letters and Reports (136) 1
Business Psychology (134) 1
Corporation Finance (321) 1
Cost Accounting (401-2) 2
Credits and Collections (431) 1
Labor Problems (457-8) _ 2
Partnership and Corporation Accounting (201-2) 4
Retailing (453-4) 2
Sales, Negotiable Instruments, etc. Law (312) 1
Salesmanship (331) 1
System Building (303-4) 2
Traffic Management (455-6) 2
A description of these courses will be found on pages 23-29.
Those who are interested in any other fields of specialization are
advised to consult the School office in order that programs may be
drawn up to meet their special needs. Some additional fields of
specialization which may be followed in the School are:
Merchandising Manufacturing Labor Problems
Transportation Advertising Statistics
Finance
Students who do not care to spend four years in study may make
arrangements at the School office to follow programs of instruction
which will cover periods of two or three years, in any one of the
above fields of specialization.
Single Subjects
Students may register in one or more of the individual (unit)
courses. In this manner, those who wish to concentrate in one
particular field, may do so without studying any of the allied courses.
It will be necessary, in these cases, for the students to spend only
one or two nights a week in the School, according to their programs.
The following unit courses are suggested: Accounting, Finance,
Banking, Advertising, Salesmanship, Marketing, Credits and Col-
lections, Business Psychology, Office Alanagement, Factory Ad-
ministration, Business Statistics, Business English, Business Letters
and Reports, Traffic Management, and Labor Problems.
Programs of Study
Students will arrange their programs of study in accordance with
the requirements as listed above. The schedule of courses will be
found on the enclosed schedule sheet. All courses are not off^ered
every year. Care should be taken, therefore, to examine this
schedule before making out programs.
Suggested schedules of courses are listed below. It should be
noted that these schedules are based on the completion of the
21
required number of semester courses within four years. This
work requires class room attendance for three nights a week during
each of the four years. In special instances a larger or smaller
amount of time may be taken to complete the requirements for the
degree.
A Suggested Schedule in Professional Accountancy
FIRST YEAR
First Semester Second Semester
Elements of Accounting (101), Elements of Accounting (102),
two nights per week one night per week
Fundamentals of Business Administra- Fundamentals of Business Admlnis-
tion (151) „ tration (152)
Business English (135)
SECOND YEAR
Partnership and Corporation Account- Partnership and Corporation Account-
ing (201), two nights per week ing (202), two nights per week
Contract and Agency Law (211) Partnership and Corporation Law (212)
THIRD YEAR
Advanced Accounting Problems (301) Advanced Accounting Problems (302)
System Building (303) System Building (304)
T T' CAnc\ Sales, Negotiable Instruments, etc.,
income laxes (.4U5; ^^^ ^^^2)
FOURTH YEAR
Cost Accounting (401) Cost Accounting (402)
Auditing (403) Auditing (404)
Mathematics of Accounting (406) Office Organization (440)
A Suggested Schedule in Business Administration
FIRST YEAR
First Semester Second Semester
Elements of Accounting (101), Elements of Accounting (102),
two nights per week one night per week
Fundamentals of Business Administra- Fundamentals of Business Adminis-
tion (151) tration (152)
Business English (135)
SECOND YEAR
Marketing (251) Marketing (225)
Business Finance (253) Office Organization (340)
Traffic Management (455) Traffic Management (456)
THIRD YEAR
Contracts and Agency Law (210) Partnership and Corporation Law (211)
Factory Administration (449) Factory Administration (450)
Credits and Collections (431) Business Psychology (134)
FOURTH YEAR
Business Statistics (451) Business Statistics (452)
Advertising (447) Salesmanship (331)
Labor Problems (457) Labor Problems (458)
22
Outline of Courses
ACCOUNTING
Elements of Accounting 101-2. Four hours each week during
the first semester and two hours each week during the second
semester.
This subject is required throughout the Freshman year of the four-year course.
It is designed to cover the fundamental principles of accounting theory and
practice and may be taken with profit by beginners and those having some knowl-
edge of the subject. Commencing with the most simple proposition in double
entry bookkeeping, it concludes with work beyond the knowledge of the ordinary
bookkeeper. A large amount of home work is given, supplemented by lectures
and problems in class.
Theory of Accounts
Theory of debit and credit as applied to the ledger; use of the journal; posting
from the journal to the ledger; the trial balance and its errors; functions of
accounts; profit and loss statement; the balance sheet, what it shows and how to
read it. Division of journal into cash book, sales book, purchase book and
general journal; percentage, interest and discount; turnover. Negotiable paper;
practice in making notes, drafts and checks; reconciliation of bank statement with
check book balance, controlling accounts.
Practical Accounting
Problems performed in class consisting of trial balances, profit and loss state-
ments and balance sheets, closing entries for single proprietorships and partner-
ships; working sheets and goodwill; adjusting entries for depreciation, reserves,
obsolescence, deferred charges to profit and loss and expense distribution.
A complete set of single proprietorship books including banking operations.
Admission of a partner and complete set of partnership books.
Partnership and Corporation Accounting 201-2. Four hours
each week throughout the year.
Problems and sets illustrating the principles and practices in Single Entry,
Partnership, and Corporation are assigned for home work. Class lectures cover
the theory of these subjects.
Single Entry
Set to be worked. Problems in making financial statements from single
entry books.
23
Partnership
Organization; admission of a partner; good-will; adjustment of capital account;
insurance on a partner's life; division of profits; sale as a going concern; dissolu-
tion; liquidation. Set to be worked, covering the above principles and including
depreciation and adjusting entries.
Corporation
State laws relating to business corporations; organization; kinds of stock;
books and records; distinctive corporation accounts; treasury stock; dividends;
incorporating a going concern; bond issues; bond premiums and discounts;
bond interest, sinking funds; redemption of bonds; surplus and reserve funds;
corporation statements. Set to be worked covering the above principles with
adjusting entries.
Distinctive manufacturing accounts; manufacturing statements; consolidated
balance sheet; receivership and bankruptcy; reorganization; dissolution of a
corporation.
Retail Accounting 203-4. Two hours each week throughout the
year.
Advanced Accounting Problems 301-2. Two hours each week
throughout the year.
This course consists of lectures, demonstrations, and discussions on the ac-
counting principles Involved in problems selected from past C.P.A. examinations.
It is intended as a preparatory course for the C.P.A. examinations as well as a
further study of advanced accounting.
Review of classification of accounts; form and arrangement of statements;
partnership organization; settlements and adjustments; advanced corporation
exercises including organization, bond issues and sinking funds; consolidations;
holding companies; re-organizatlon; accounting for trustees and executives;
branch houses; foreign exchange; receivership and bankruptcy; realization and
liquidation accounts; manufacturing and cost accounts; special investigation;
theory quizzes from recent C.P.A. examiniatlons.
System Building 303-4. Two hours each week throughout the
year.
General problems in designing and installing systems; preliminary Investigation;
commercial papers; rulings. Auto Sales Company — general conditions and plan
of operation; forms, assets and liabilities; income accounts; expense accounts.
Grocery Company — forms, assets and liabilities, income accounts, expense
accounts. Club Set — general plan, forms, assets and liabilities, income accounts,
expense accounts. Leather Company — general plan. Institutional Accounting
— general plan of hospital accounts, forms, assets and liabilities, operating
accounts, reports.
24
Cost Accounting 401-2. Two hours each week throughout the
year.
The object of this course is to familiarize the student with the chief principles
relating to the design of accounting systems for manufacturing concerns, with
special references to the finding of production costs. All systems used for
instruction purposes are drawn from current practice.
Relation of cost accounting to general accounting; advantages of a cost system-
classification of costs; establishing a cost basis; methods of controlling cost;
records; departmentalization; order systems; purchase and receiving records;
stock records; requisitions; ordering quantities; inventories; pay-roll; calculation
and application of departmental burden rates; distribution of expense accounts;
types of cost systems; defective work losses; absorbing burden rates; graphic
production control; relation of cost accounting to management.
Auditing 403-4. Two hours each week throughout the year.
The course deals with auditing problems as applied to mercantile and manu-
facturing enterprises. It is a combination of lectures, quizzes, and problem work,
the problems being based upon C.P.A. questions.
Balance sheet audits; complete audits; continuous audits; special examinations;
the audit of balance sheet accounts; the audit of expense accounts; analysis of
accounts; the mechanical work of auditing; special types of business including
mercantile, manufacturing, insurance, financial institutions, clubs, insurance
companies, etc.; the preparation of audit programs and audit reports.
Income Taxes 405. Two hours each week during one semester.
This course deals with the State and Federal income taxes. It is a combina-
tion of lectures, quizzes, and problem work. Students are instructed in handling
actual forms.
Mathematics of Accounting 406. Two hours each week during
a semester.
Bank discount; equation of payments and accounts; logarithms; compound
interest and present worth; annuities; bonds, optional redemption; serial bonds;
valuation of assets; perpetuities; amortization; sinking funds; depreciation;
wearing value of an asset; composite life of a plant; discussion of graphs; the use
of the slide rule; and foreign exchange.
LAW
Contract and Agency Law 210. Two hours each week during
one semester. (Omitted during 1922-23).
Contracts
Classification of contracts; offer and acceptance; validity of assent; considera-
tion; legality; form; construction; operation; discharge.
25
Agency
Definition and distinction; appointments; ratification; mutual rights and
duties; authority; liability to third parties; termination of agency.
Partnership and Corporation Law 211, Two hours each week
during one semester.
Partnership
Definition and general nature; partnership contract; firm name; capital and
property; mutual rights and obligations of partners; the partnership and third
parties; dissolution of partnership.
Corporation
Definition; formation; stock and stockholders; directors and officers; powers
of corporations; foreign corporations; dissolution of corporations.
Sales, Negotiable Instruments, etc., Law 3 12. Two hours each
week during one semester.
Sales of Personal Property
Parties; subject matter; price; form; warranties; transfer of title; rights of
third parties; performance of contracts; remedies for breach.
Bills and Notes (Negotiable Instruments Act)
Forms of negotiable instruments; provisions affecting negotiability; considera-
tion; acceptor; accommodation endorsements; negotiation; holder in due course;
presentation for payment; dishonor, protest; discharge.
Real Estate and Probate Law
Difference between real and personal property; law of fixtures; estates in real
property; fee simple; life estates; landlord and tenant; remainders and reversions;
estates in trust; mortgages; easements; title by deed; title by descent and devise;
administration of estates; conveyance.
Bankruptcy
Purpose of the bankruptcy law; acts of bankruptcy, voluntary and involuntary
bankruptcy; receiver and trustee; proof; claims; dividends; compositions; duties
and rights of a bankrupt; his exemption; his discharge.
FINANCE
Business Finance 253. Two hours each week during one
semester. (Omitted in 1922-23 unless 30 students apply).
Principles of financing; the corporation; owned and borrowed capital; basis of
capitalization; securing capital; source of funds, promotion, selling securities,
underwriting; financial management; investment of capital funds, calculation
requirements for working capital, determination of net income, dividends, surplus,
budgets, standards; financial abuses and involvements; exploitation by officers,
directors and majority stock-holders; insolvency and receivership; reorganization.
26
Corporation Finance 321. Two hours each week during one
semester. (Omitted in 1922-23).
I. Corporate securities: capitalization, common stocks, preferred stocks,
bonds, equipment obligations, and convertible issues. II. Promotion: pro-
moter, the banker's contribution, the financial plan, underwriting syndicates,
and the marketing of investment securities. III. Administration of income:
tlie cost of borrowed capital, surplus, special reserves; dividends, treatment of
sinking fund reserves, the voting trust. IV. Expansion: law of balanced
returns, community of interests, and industrial combinations. V. Failure and
reorganization; cause of failures, procedure in reorganization, and industrial
reorganization.
BUSINESS ADMINISTRATION
Office Organization 340. Two hours each week during one
semester.
The office manager's job; ofl^ce layout; principles of standardization; daily,
weekly and monthly job schedules; production control systems; job analysis;
personnel methods; standardization of the correspondence and mailing division;
standardization of a credit and collection division; application of the principles of
scientific management to non-productive work (with lantern slides).
Factory Administration 449. Two hours each week during one
semester.
Factory organization; planning the product; handling the materials; perpetual
inventory systems; ordering function; production methods, cost department;
foreman; labor management; planning department; building and equipment;
relation of production department to sales department.
Fundamentals of Business Administration 151-2. Two
hours each week throughout the year.
In this course a study is made of the principles underlying business enterprise.
The following topics will be discussed: (a) industrial development and its effect
upon industrial organization; (b) the principles of consumption, supply and
demand, price, value, exchange; (c) the production and distribution of commodi-
ties; (d) facilitating agencies, money, monetary systems, banking, transportation,
insurance, etc.; (e) the distribution of wealth, interest, wages, rent and profits;
(f) canon of taxation, direct and indirect, tariff, income and inheritance taxes;
(g) social problems.
Business Psychology 134. Two hours each week during one
semester.
This course will deal principally with executive control and employee problems.
I. The technique of executive control: the trend of management; prerequisites
of the executive; the impulses and desires of workmen; the development of
27
executive traits; the instruments of management; arousing interest and incentive;
and the maintenance of control. II. Employee problems: discipline, co-
operation; and records.
Marketing 251-2. Two hours each week throughout the year.
The functions and activities of the agencies of distribution are analyzed; that
is, the manufacturer, merchant, wholesaler and retailer. A study is made of the
problems of distribution of selected commodities. This course is conducted by
lectures, discussions of problems, outside readings and reports.
Banking 253-4. Two hours each week throughout the year.
Salesmanship 331. Two hours each week during one semester.
Economics in selling; factors in selling; psychology in selling; man power in
selling; knowing the goods; building the selling power; judging the customer's
nature; winning the customer's confidence; obtaining an audience; arousing the
customer's interest; inducing the desire to buy; getting decision and action;
handling objections; personal analysis; putting art into selling; and maintaining
poise and power.
Credits and Collections 431-2. Two hours each week through-
out the year.
Credit obligations; trade acceptance; financial statements; sources of informa-
tion; collection correspondence; adjustment and causes of failure; credit insurance;
retail credits; collection of retail accounts; bank credits; credit problems; collec-
tions; adjustment and extension; insolvency; bankruptcy; law and proceedings;
proceedings of creditors; claims; discharge of bankruptcy; commercial ethics;
distinguishing characteristics of a successful credit manager; the National Associa-
tion of Credit Men.
Advertising 447. Two hours each week during one semester.
Development of advertising; advertising as a business force; the advertiser, the
product and the consumer; how the senses help the advertiser; how the advertiser
avails himself of instincts; the part in advertising performed by imagination;
what memory is and how it assists in making advertising effective; the state of
mind called "attention"; the effect of color and its use in advertising; the action
of color in securing attention to advertising; the use of type in advertising; the
purpose of illustrations and their preparation; intelligent choice of methods of
illustration; the trade-mark as a standardizer in quality and price; the advertising
manager; his preparation and his duties; an advertising campaign and what it
involves; fixing the advertising appropriation; available advertising media and
their profitable uses; selecting an advertising agency; getting your products sold
through advertising; advertising design and display, making desire and habit do
your work in selling by advertising; how to get crowd to respond; the necessary
elements of advertising English; the selection of the particular style of language to
reach a certain group; the writing of letters that sell; the ethics of advertising;
positions In the advertising world and how to obtain them.
28
Business Statistics 451-2. Two hours each week throughout
the year.
This course is intended to give the student the principles involved in collection,
presentation, and interpretation of statistics. These principles are applied to
concrete problems of specific types of business and to a study of the general trend
of business. A study is made of the statistics which tend to show changes in
business conditions. Business indices and barometers, which are at present used,
will be discussed. Students will be assigned problems which will give them a
practical application of the principles brought out in the class discussions. They
will also be given instructions in the presentation of statistics.
Retailing 453-4. Two hours each week throughout the year.
This course deals with the practical problems of retailing. Emphasis is
placed upon the classification of merchandise, stock control, selling policies and
advertising. A study is made of stock from the point of view of receiving, mark-
ing, records, inventories and shortages. Buying: sources and methods.
Administration: personnel, promotion, salaries and wages. Financial and
statistical control.
Traffic Management 455-6. Two hours each week throughout
the year.
This course deals with the problems of traffic management from the point of
view of the railroads, and the shipper. A special study is made of the problems
confronting the traffic manager in immediate lines of business.
Labor Problems 456-7. Two hours each week throughout the
year.
BUSINESS ENGLISH
Business Letters and Reports 136. Two hours each week during
one semester.
Effective industrial correspondence and forms. This course, beginning with
the mechanical phases of letter writing, rapidly advances to the study of applica-
tion letters, inquiry, complaint, and adjustment letters. Stress is laid on sales
letters and collection letters and methods. The psychology of selling from the
letter of application to special sales letters, language adapted to the specific
demand; flexible sentences and paragraphs — these fundamentals are presented
and practiced to the fullest extent possible.
Business English 135. Two hours each week during one semester.
For the students of Accounting, this course stresses the business report, com-
mercial description, clear exposition or explanation. It treats of certain technical
phrases which accountants must use, from accounting business and commercial
law. Financial statements, balance sheets, letters of application, sales letters;
sentence and paragraph structure — all are subordinated to clean, clear phrasing.
For the students of Administration, this course emphasizes the business report,
clear exposition, sentence and paragraph structure. Equal stress is laid on the
psychology of selling direct by mail, on the principles and practice of letters of
application, credit, collection, adjustment. The sales letter receives close atten-
tion — the form, the diction, the controlling idea, the psychological appeals,
follow-up methods.
29
General Information
The School Year
1. The school year is divided into two semesters of sixteen
sessions each.
2. A semester course consists of sixteen sessions of two hours
each, exclusive of the final examination.
3. A full course consists of thirty-two sessions of two hours
each, exclusive of the final examination.
Reports
Reports of a student's progress are issued four times a year; on
the first of December, February, April, and June.
Grades
The following system of grading has been adopted by the School:
A 90-100%
B 80-89
C 70-79
D 60-69
F Failure
Attendance Requirements
1. The student must attend at least one-half of the sessions in a
course in order to be permitted to take the examination therein.
No exception is made to this rule.
2. If the student attends at least three-fourths of the sessions
in a course, he is entitled to take the examination therein and will
pass if he attains a grade of 60 per-cent.
3. If the student attends between one-half and three-fourths
of the sessions in a course, he must furnish satisfactory excuse to the
Committee on Attendance for the absence under three-fourths in
order to be permitted to take the examination therein; and, further,
he must attain a grade of 70 in order to pass in such examination.
30
4. In order to receive credit for attendance at a session, a
student must be present in the classroom during the entire period,
unless, upon satisfactory excuse, his presence for a shorter period is
accepted by the Committee on Attendance.
Examinations
1. Final examinations in first semester courses are given during
the seventeenth week of the term.
2. Final examinations in second semester courses are given
during the thirty-fourth week of the term.
3. Final examinations are given in full year courses during the
thirty-third week of the term, except in System Building, in which
no final examination is given.
4. All the term work must be completed before a student can
receive credit in any course.
5. In order to be permitted to take the final examinations in a
course, the student must qualify by an attendance of at least 50%.
(See Attendance Requirements).
6. If a student, for good cause, does not take the final examina-
tion in a course, he may take it at the next scheduled examination
in that subject and receive credit as though it were the final
examination.
Re-Examinations
1. Re-examinations for Seniors will be given in the spring, and
for under-classmen in September (See Calendar).
2. A student is also allowed to make up a condition by taking
the next final examination given in the course in which he is con-
ditioned.
3. A student who fails the final examination in a course shall
not receive more than 60% on the re-examination.
4. A student cannot take a re-examination in order to raise his
grade.
31
Schedule of Re-Examinations — 1922
September 11
Elements of Accounting (101-2)
Partnership and Corporation Accounting (201-2)
Business English (135)
Advanced Accounting Problems (301-2)
Business Psychology (134)
September 12
Contracts and Agency Law (210)
Partnership and Corporation Law (211)
Sales, Negotiable Instruments, etc. (312)
September 13
Economics (132)
Corporation Finance (321)
September 14
Principles of Business (131)
Salesmanship (331)
September 15
Industrial Analysis (133)
Credits and Collections (431-2)
Advertising (447-448)
Promotion
1. Students cannot be classified as Seniors until all conditions
have been removed.
2. Under-classmen may be promoted to the next higher class
provided that they do not have conditions exceeding two semester
courses of more than one year's standing.
Buildings
The School of Commerce and Finance is housed in the Y.M.C.A.
Buildings in Boston, Worcester, Springfield, Providence, Bridge-
port, New Haven, Lynn, Cambridge, Maiden and Newton.
32
Classrooms
Adequate, well-lighted, heated and ventilated classrooms are
provided.
Dormitories
In each Y. M. C. A. Building, students may secure comfortable
and well furnished rooms at a minimum price. There is a congenial
atmosphere of fellowship and of social life in the dormitories, and
opportunities are available for forming friendships.
Physical Training
Each building has unexcelled facilities in the nature of gymna-
siums, swimming pools, and bowling alleys. Opportunities are
provided for practically every physical activity. School of Com-
merce and Finance men are urged to avail themselves of the
opportunities for physical training. It is especially necessary that
men who are employed during the day and studying in the evening
take some kind of adequate exercise in order that they may do the
most effective school work.
Reduced Gymnasium Rates to Students
In order to insure the use of the gymnasium and to bring it
within the means of all students, special reduced rates are granted to
School of Commerce and Finance students.
Other Recreative Opportunities
Other recreative opportunities of widely varied nature are offered
in the form of billiard rooms, libraries, game rooms, and other
facilities. In fact the Y. M. C. A.'s in which the School of Com-
merce and Finance is located are equipped for almost every type of
clear, virile, and wholesome activity.
Social Life of the School
The constant association with other men of outstanding ability
from nearly every type of human activity, is of incalculable value
to the student. In addition to the usual classroom contacts, men
are also brought together at special lectures, class dinners, and other
school functions which are highly profitable and pleasurable.
33
Alumni Association
Graduates of the School of Commerce and Finance
The School maintains an active Alumni Association. The
organization sustains a vital interest in the University. The mem-
bers study its problems, offer constructive suggestions, and other-
wise keep in close touch with the school.
Employment Service
Regularly organized, with active officers, the Alumni have an
established Employment Service. This bureau attempts not only
to place any unemployed member in a position, but also to advance
those already employed to better positions. Some of the members
have attained important executive rank; others have influential
acquaintance with leading business houses; a proportionally large
number are in business for themselves. Accordingly, a broad field
of opportunity exists, in which each alumnus is of valuable assist-
ance to others of the Association. This service is rendered in the
spirit of comradeship and fraternalism.
Officers 1921-22
President, George L. Hoffacker
Vice-President, Joseph A. Dudley
Secretary, Robert Bruce
Treasurer, R. O. Keating
Address, 316 Huntington Avenue
Boston, Massachusetts
34
Graduates of the School of Commerce and Finance
1914 — Bachelor of Commercial Science
Daniel Asher, B.S., LL.B., Worcester
•Thomas H. Burton, Winchester
Einar W. Christenson, C.P.A.. (N. H.),
Arlington
George S. Clarkson, C.P.A., (Mass.), Roxbury
William S. Cooper, Medford
Charles H. Cornell, C.P.A., (Mass.), Chelsea
William B. Cushing, Newton
Frederick W. Davison, Dorchester
William L. Esterberg, C.P.A. (Mass.), Reading
Herbert Fallon, Dorchester
Harry H. Ferngold, East Boston
Herbert C. Fraser, Watertown
•Benjamin W. Fuller, Milton
Guy L. Harvey, Boston
Edgar P. Hawes, Roslindale
Raymond O. Keating, Woburn
Joseph A. Kuebler, Winthrop
•William J. Lyons, Boston
William J. Magee, C.P.A., (Mass.), Boston
Harvard L. Mann, C.P.A., (Mass.), East Ded-
ham
Harold J. Parsons, A. A., Worcester
Abijah Pearson, Roxbury
Isaac Rich, Roxbury
Charles F. Rittenhouse, C.P.A., (Mass. and
N. H.), Jamaica Plain
William D. Smith, C.P.A. , (Mass.), Dorchester
Walter F. Spinney, Allston
Maurice B. Spinoza, Roxbury
•Charles E. Stearns, C.P.A., (Mass.), Boston
Robert M. Taylor, West Somerville
1915 — Bachelor of Commercial Science
Clarence E. Akerstrom, Medford
Benjamin Asher, Worcester
Robert Bruce, Roxbury
Philip F. Clapp, C.P.A., (Mass. and N. H.),
Roxbury
Wilfred A. Clark, Medford
Casper Cohen, C.P.A., (Mass.), Chelsea
James B. Conway, Boston
Albert B. Curtis, Roxbury
Royal M. Cutler, C.P.A., (N. H.), Brockton
Willis H. Doe, C.P.A., (N. H.), Medford
Henry T. Dolan, Salem
Clifton W. Gregg. C.P.A., (N. H. and Mass.),
Beverly
Milburn D. Hill, Salem
Edward I. Hollander, Chestnut Hill
Robert H. Hunter, Dorchester
Edward S. Jenkins, Quincy
•Irving E. Jones, Brighton
James S. Kennedy, Everett
Martin C. Lee, South Boston
John C. Lord, Brookline
Myron F. Lord, Dorchester
Frank L. McCarthy, Arlington
Edwin E. McConuell, C.P.A., (N. H.), Hyde
Park
Ralph C. MacDonald, Walpole
William A. Mansfield, Somerville
Lester C. Nutting, West Roxbury
Herbert L. Perry, West Somerville
James C. Purinton, Beverly
Edward C. Richardson, Waltham
James F. Rockett, Boston
William W. Sharpe, Forest Hills
Dale M. Spark, C.P.A., (Mass.), Dorchester
Ralph G. Stetson, Boston
Frank J. Sullivan, South Boston
Dana S. Sylvester, LL.B., Brookline
William E. Tierney, Lawrence
•Earle P. Tyler, Everett
Bruce R. Ware, C.P.A., (N. H.), Newton
Leo Wasserman, C.P.A., (Mass.), Roxbury
William H. Wheeler, Somerville
Carl W. Wright, C.P.A., (Mass.), Somerville
1915 — Master of Commercial Science
William S. Cooper, B.C.S., Medford
Charles H. Cornell, B.C.S., C.P.A., Chelsea
Herbert Fallon, B.C.S., Dorchester
Harry J. Ferngold, B.C.S., East Boston
Herbert C. Fraser, B.C.S., Watertown
Joseph A. Kuebler, B.C.S., Winthrop
William J. Lyons, B.C.S., Boston
♦Deceased
Harvard L. Mann, B.C.S., C.P.A., East Ded-
ham
Isaac Rich, B.C.S., Roxbury
William D. Smith, B.C.S., C.P.A., Dorchester
Maurice B. Spinoza, B.C.S., Roxbury
•Charles E. Stearns, B.C.S., C.P.A., Bosion
35
1916 — Bachelor of Commercial Science
John B. Andrews, South Framingham
Herbert J. Ball, S.B., Lowell
Ronald B. Chipchase, Melrose
James P. Dillon, South Braintree
•Loren N. Downs, Jr., S.B., Boston
Howard B. Hall, Boston
Harry I. Kessler, Roxbury
Charles Lee, East Boston
Joseph Levine, C.P.A., (Mass.), Dorchester
Claude R. Marvin, Boston
Frederick C. Rivinius, East Weymouth
Clarence E. Rosen, C.P.A., (Ma?s. and N. H.),
Jamaica Plain
Joseph S. Snow, Boston
Harry W. Thomas, Melrose
Alfred T. Timayenis, Revere
Franklyn P. Trube, Winthrop
William H. Walpole, Winthrop
Gardner B. Wardwell, C.P.A., (Mass.), Melrose
Charles A. Wight, Jr., C.P.A., (Mass.), Cam-
bridge
1916 — Master of Commercial Science
Robert Bruce, B.C.S., Roxbury | Herbert L. Perry, B.C.S., West Somerville
1917 — Bachelor of Commercial Science
Max Abelman, Roibury
Walter G. Ambrose, Boston
Paul A. Anderson, Dorchester
Hyman Berkowitz, Roxbury
Alfred L. Billings, Arlington
Samuel BischofI, C.P.A., (N. H.), Dorchester
Elbridge A. Bollong, C.P.A., (Mass. and N.H.),
Allston
Charles L Boynton, Boston
Benjamin G. Brooker, C.P.A., (N.H.), Dorches-
ter
George G. Caldwell, Mattapan
Richard B. Capstick, Auburndale
Benjamin A. Carlson, Allston
Henry L F. Carney, Somerville
Carlton N. Chandler, Marion, Ohio
William F. Chaplin, Cambridge
Ira M. Conant, A.B., C.P.A., (Mass. andN.H.),
Boston
Michael Edelstein, Boston
John C. Farrington, C.P.A., (N. H.), Lowell
Paul Fishman, Roxbury
James J. Fox, C.P.A., (Mass. and N. H.),
Boston
Charles Gale, C.P.A., (Mass. and N. H.),
Dorchester
Jack M. Gordon, Maiden
James A. Grant, Lowell
Clifford E. Guild, Mansfield
Fred D. Harrington, C.P.A.,
viUe
(Mass.), Somer-
Effinger E. Hartline, Washington, D. C.
Simon Helman, C.P.A., (Mass.), Dorchester
Walter G. Hill, A.B., Jamaica Plain
George L. Hoffacker, Boston
Arthur H. Holmberg, C.P.A.. (N. H.), Cam-
bridge
James T. Johnson, Jr., C.P.A., (Mass.),
Waltham
Leonard L. Kabler, Roxbury
Reuben Kaplan, Boston
Max Katz, Dorchester
George A. Lange, Jamaica Plain
•Charles C. MacLean, Cambridge
Elmer A. Merriam, LL.B., West Roxbury
Robert Pillow, Allston
•Abraham N. Radler, C.P.A., (N. H.), Dor-
chester
John A. Ryan, C.P.A., (Mass.), Lynn
James A. Saunders, C.P.A. (Mass.), Brighton
Louis L Shulinski, Worcester
Nathaniel F. Silsbee, C.P.A., (N. H.), Dor-
chester
Stanton S. Skolfield, Boston
Samuel J. Stone, C.P.A., (Mass. and N. H.),
Roibury
Francis B. Southwick, C.P.A. , (N. H.). Waban
Warren E. Wcscott, Melrose
Herbert F. Whitmore, Arlington Heights
1918 — Bachelor of Commercial Science
Reginald Amback, C.P.A.. (N. H.), Roxbury
Abraham Annapolsky, Winthrop
Walter H. Apperson, Medford
Ralph S. Bell, South Boston
♦Deceased
Louis J. Birger, Dorchester
Ernest H. Brooke, Dedham
Arthur M. Brown, Watertown
Arnold D. Brundage, Salem
36
Clarence G. Chapin, Cambridge
Ernest R. Ciriack, Jamaica Plain
Joseph B. Cohen, C.P.A., (Mass. and N. H.K
Worcester
Dennis P. Crimmins, Worcester
Paul E. Crocker, Dorchester
Percy E. Darling, Melrose
George A. Dempsey, Salem
Joseph A. Dudley, W. Somerville
Frank C. Kogg, Dorchester Clr.
James O. Foss, Boston
Louis Friedman, Worcester
George Hansen, Dorchester
Maxwell Harris, Dorchester
*W. Clark Haywood, Salem
Irving E. Heymer, C.P.A., (N.H.), Auburndale
Joseph Hinchey, Melrose
Philip Isenman, Maiden
Percival Lantz, Dorchester
Albert A. Lappin, Dorchester
William W. Lee, Danvers
Edward J. McDevitt, Jr., C.P.A., (Mass.),
Charlestown
Alfred B. Mahoney, Somerville
Walter J. Mahoney, Worcester
J. H. Melzard, Jr., Hyde Park
Edward F. Messinger, Roxbury
Frederic Mitchell, Maiden
Arthur R. Morse, Andover
Leroy C. Murch, Beverly
William A. Murphy, Jamaica Plain
Walter P. Nichols, Melrose
Thomas A. O'Connell, Boston
Henry Osberg, Maiden
Arthur T. Partington, Winthrop
Oliver H. O. Pearce, Maiden
Ralph W. Peters, C.P.A., (Mass.), Auburndale
Warren W. Petrie, Hyde Park
Henry A. Plett, South Boston
Leroy A. Prull, C.P.A., (N. H.) Dorchester
Neal D. Randall, Melrose Highlands
Norman B. Reed, Melrose
Joseph G. Riesman, Chelsea
Louis J. Rosenthal, Roxbury
George J. Saievetz, C.P.A., (N. H.), Chelsea
Royal Shawcross, Boston
William J. Shield, Medford
Herbert W. Simmons, C.P.A., (Mass.), Lynn
Frank Solomon, C.P.A., (Mass. and N. H.),
Roxbury
Harry F. Standley, Beverly
Nathan Stern, Boston
J. H. Stewart, C.P.A., (Mass.), East Boston,
Francis F. Vogel, Roxbury
George F. Wagner, Lowell
Raymond D. Willard, C.P.A., (Mass.), Concord
Frank H. Wrigley, Quincy
1918 — Master of Commercial Science
Harry L Kessler, B.C.S., Dorchester
1919 — Bachelor of Commercial Science
John M. Ayer, Brighton
Harry D. Barr, Medway
Karl H. Becker, C.P.A.. (N. H.), Roslindale
Paul G. H. Brueckner, Jamaica Plain
Dennis F. Casey, Dorchester
Ernest T. Craig, Brookline
Jeremiah P. Cronin, Beverly
Lawrence Davis, Roslindale
Kenneth T. Dillon, Mattapan
'Arthur C. Evert, Chelsea
Robert A. Fopiano, Everett
Rudolph Gfroerer, Dorchester
Maurice Goldberg, Maiden
Barry J. Goldings, Roxbury
Austin D. Hall, Cambridge
William E. Hayes, C.P.A., (Mass.), Lynn
Otis E. Johnson, Maiden
George L. Kilgore, Waltham
Samuel A. Kline, Dorchester
♦Deceased
Benjamin Koslofsky, Dorchester
Hyman Landsman, Chelsea
John M. Lund, Roxbury
John F. McDevitt, Charlestown
Thomas A. Milne, Arlington
Edward P. Mock, Woburn
Daniel J. O'Brien, Boston
Harold F. Phillips, Dorchester
John F. Riordan, Roslindale
Mitchell Rosenfield, Revere
Morris Rosenthal, Roxbury
Nathan Rolfort, Chelsea
Frank P. Schaffer, Maiden
Harold O. Smith, Lynn
Arthur L. Tobin, Salem
John W. Totten, Norwood
Ralph W. Watson, C.P.A., (Mass. and N. H.).
West Medford
John E. Willis, North Andover
37
1920 — Bachelor of Commercial Science
Boston
Edwin S. Anderson, Medford
Martin J. Anderson, Gloucester
Walter G. Arnold, Arlington
Frederick M. Bassett, Boston
Henry A. Beyer, Jamaica Plain
John T. Bogrette, Medford
George J. Breen, Norwood
Curtland C. Brown, Wenham
John J. Bulger, Dorchester
Walter F. Burke, South Boston
Harry Chalfin, Canton
John H. Cleary, Jr. Charlestown
Samuel Cohen, Boston
James F. CuUen, Boston
Tracy A. Dibble, C.P.A., (N. H. and Mass.),
Lynn
George N. Dill. Belmont
Arthur J. Dolan, Roxbury
Jesse F. DoUoff, Winthrop
John J. Donahue, Charlestown
Robert W. F. Eagle, North Andover
Anton Eck, Dorchester
Israel W. Ephross, Boston
Louis A. Estrach, Chelsea
Frank J. Farrey, North Woburn
Francis P. Fleming, Waltham
Lawrence Eddy Foster, Beverly
Mai Gidez, Boston
Murdoch J. Gillis, Jr., Roslindale
John Goldberg, Roxbury
George Goldstein, Maiden
Sidney Guttentag, Dorchester
Francis J. Harrigan, Dorchester
John W. Higgins, Jr., Rockland
Richard F. Hingston, C.P.A., (Mass.), Lynn
Laurence M. Johnson, Lynn
Philip W. Johnson, C.P.A., (Mass.), Medford
Hillside
Clifford L. Jordan, Dorchester
Edward A. Kane, Maiden
Clarence V. Kenrick, Medford
Edwin H. King, Boston
Harris S. Knight, Salem
Louis Kremer, Haverhill
Wilfred B. Maynard, Lowell
George McEwan, Jr., Winthrop
Percy M. Mcintosh, Lowell
Nathan Milgroom, Roxbury
Frederick A. Mock, Jamaica Plain
George E. Murphy, C.P.A., (N.H. and Mass.),
Lowell
Herbert J. Nolan, Dorchester
Herman Olson, Dorchester
Robinson S. Parlin, Watertown
Saul O. Perlmutter, East Boston
B. Perlstein Morrison, Evere't
Harry W. Prout, Brighton
Alonzo Putnam, Jr., Lowell
Samuel Rappeport, Boston
William F. Richstein, Natick
Israel Scolnick, Dorchester
Samuel M. Seif, Dorchester
Arthur F. Smith, Lowell
Sprague R. Whitney, Winthrop
Edward V. Wright, North Attleboro
Kostas C. Yerontitis, Boston
Worcester Division
Ernest P. Cotton, Worcester
Samuel Z. Cramer, Worcester
Harry W. LaDuke, Worcester
Bartholomew J. Murphy, C.P.A., (Mass.).
Worcester
Charles W. Parks, Worcester
A. Oscar Price, Worcester
Lester K. Sweeny, Worcester
Charles R. White, Worcester
1921— Bachelor of Commercial Science
Arthur H. Attleburt, Revere
Spence C. Babbitt, Wollaston
Ernest W. Beals, Roxbury
Irving R. Beiman, Maiden
Emory J. Bolas, Easthampton
Allen W. Bryson, Chelsea
Boston
Charles K. Burnham, Braintree
Aaron Caditz, Haverhill
William Claff, Maiden
Eugene H. Clark, Medford
Ralph J. Cohen, Dorchester
Norman E. Dizer. East Weymouth
38
Mai Elkon, W'inthrop
George H. Fickeisen, Roxbury
Frederick H. Fletcher, Waltham
Daniel L. Freedman, Boston
Hyman H. Goldstein, Boston
Morris Goodman, Roxbury
Finley M. Gray, Lowell
Charles W. Grinnell, West Somerville
Harold A. Haigh, Methuen
Harry N. Hartman. Boston
James M. Haynes, South Boston
Charles S. Hobart, Chelsea
Alwyn G. Hole, Boston
Lester D. Hurd, Boston
Joseph Jacobs, Dorchester
Louis L Jones, Dorchester
Louis Kaplan, Boston
Abraham Karp, Boston
Louis Lederman, Dorchester
Harold J. Lefkowith, Roxbury
Harry E. Levine, Springfield
Israel A. Levin, Roxbury
Julius Levine, Boston
Harry L. Littlehale, Tyngsboro
Abraham FL Mamis, Providence
Frank W. McCafferty, Cambridge
\V. Robert McLees, New York
Arthur Milgroom, Chelsea
John E. B. Munn, Roslindale
Bernard F. O'Neil, South Boston
George R. O'Neil, Lowell
John VV. Ormsby, Wollaston
Carl A. Page, Lexington
James F. Patten, West Somerville
William L. Paul, Dorchester
Adolph G. Plett, South Boston
Daniel P. Pousland, Boston
Francis J. Quinn, Lowell
Louis P. Rabinovitz, Dorchester
Moses Rosenthal, Boston
Lewis F. Sawyer, Lawrence
Benjamin L. Schwalb, Hyde Park
Samuel B. Snow, Maiden
Max Starr, Boston
Raymond L. Stranpford, Revere
Percy W. Taylor, Medford
Frederick J. Venner, Lowell
Harry A. Waitt, Quincy
Gardner B. Wardwell, Melrose
Benjamin R. Warshaw, Boston
Myron F. Welsch, Allston
Raymond L. White, Somerville
Worcester Division
Ralph R. Bradley, Worcester
Joseph P. Braheney, Worcester
Philip H. Hensel, Worcester
Richard J. Hoey, Worcester
Walter G. Irvine, Worcester
Benjamin Jackson, Worcester
Alexander G. Lajoie, Worcester
John C. Quinn, Worcester
Fred E. U'ilcock, Worcester
39
Index
Page
Admission Requirements 14
Admission of Women 10
Advanced Standing IS
Alumni Association 34
Attendance Requirements 30
Board of Governors 3
Calendar 2
Curriculums:
Professional Accounting 19
Business Administration 20
Degrees, Requirements for 17
Employment Bureau 13
Examinations 31
Faculty 12
Fees 16
Grades 30
Graduates, List of 35
Historical Sketch 9
Instruction, Method of 12
Organization of the School 11
Promotion 32
Re-examinations 31
Re-examinations, Schedule of 32
Registration 15
Regular Students 14
Reports 30
School Year 30
Special Students 15
Student Body 12
Withdrawals and Refunds 17
40
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